Property Tax Publications

Personal Property

• Cost Index and Depreciation Schedules
• Billboard Structures Valuation Guide
• Electronic Listing of Personal Property
• Pollution Abatement and Recycling Equipment Certification Guidelines and Forms

Real Property

• NCDOR Reappraisal Standards
  • Reappraisal Deadline Generator
• Present-Use Value Program Guide
• Use-Value Manual for Agricultural, Horticultural, and Forest Land
• Woodland Owner Notes, Published by North Carolina Cooperative Extension
• Pollution Abatement and Recycling Equipment Certification Guidelines and Forms
• NC/SC State Boundary Survey Reconciliation Protocols

Sales Ratio

• Sales Assessment Ratio Studies
• Sales Assessment Ratio Studies Report (Prior Years)
• Sales Ratio Definitions
• Sales Ratio for Multiple Years (Excel)

General Information

• Assessor Handbook
• County Addresses and Phone Numbers
• Types of Property To Be Taxed
• How To Calculate a Tax Bill
• NC Statutes
• Property Tax Division Rules
• 1999 Tax Law Changes - Property Tax
• Registered Firms List